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of <h1>Finance Bill 2019 Amends UTI Act, Extends Tax Exemption for Administrator to March 2021, Effective Retroactively</h1> Clause 186 of the Finance (No. 2) Bill, 2019 proposes an amendment to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. It seeks to modify section 13, subsection (1), by extending the tax exemption period for the Administrator from 31st March, 2019, to 31st March, 2021. This change ensures that no income tax or other taxes are payable on income, profits, or gains related to the specified undertaking during this extended period. The amendment is applied retrospectively, effective from 1st April, 2019.
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